俱舍論記 1.131

1.131

「由於此中至非有境義」者，通難。由於此色聚中顯、形二種俱可知故。此俱句中言有顯、形者，是有形、顯二智義。由生顯形二智，表有顯、形二色。非言一體亦顯亦形，故言非有境義。此述毘婆沙師解。

On "Because in this […] it does not mean there are [two separate] objective spheres": resolving the objection. Because within this aggregate of form both colour and shape are knowable. The statement in this alternative of both that "there are colour and shape" means that there are the two cognitions of shape and colour. Because it generates the two cognitions of colour and shape, it indicates that there are the two forms of colour and shape. It does not mean that a single entity is both colour and shape; hence it says "it does not mean there are [two separate] objective spheres." This relates the explanation of the Vaibhāṣikas.